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TREAS/IRS RIN: 1545-BH91 Publication ID: Fall 2008 
Title: ●Disregard Entities and Excise Taxes 
Abstract: These temporary regulations amend section 301.7701-2(c)(2)(v) to provide that an otherwise disregarded entity which is regarded for excise tax purposes, is treated as a corporation for certain purposes. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 301   
Legal Authority: 26 USC 7805    26 USC 7701   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Temporary Regulation  12/00/2008    
Additional Information: REG-116614-08 Drafting attorney: Michael H. Beker (202) 622-7755 Reviewing attorney: Mary Beth Carchia (202) 622-3397 Treasury attorney: John Parcell (202) 622-2578 CC: PSI
Regulatory Flexibility Analysis Required: Undetermined  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related RINs: Related to 1545-BH90 
Agency Contact:
Julia Barlow
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW, Room 5316,
Washington, DC 20224
Phone:202 317-7098
Email: julia.c.barlow@irscounsel.treas.gov